Section 7-16A-13 - Claim for refund or credit of special fuel excise tax paid on special fuel destroyed by fire, accident or acts of God before retail sale. - New Mexico Statutes

7-16A-13. Claim for refund or credit of special fuel excise tax paid on special fuel destroyed by fire, accident or acts of God before retail sale.

Upon the submission of proof satisfactory to the department, the department shall allow a claim for refund or credit of any special fuel excise tax or special fuel inventory tax paid on special fuel destroyed by fire, accident or acts of God while in the possession of a supplier, bulk storage user or dealer.